2006 (11) TMI 520

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..... , SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. Heard both sides. We find that the appeals can be disposed off. Pre deposit waived and the appeals are taken up for final hearing. 2. The relevant facts, in brief, are as follows. (a) The appellants are importing non coking steam coal in bulk from South Africa under a sale purchase contract with the suppliers which in .....

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..... ordered for inclusion of demurrage charges in the assessable value, but as regards the price variation clause he has accepted the price declared on the basis of load port test reports. (f) On review of the Assistant Commissioner s order, Department filed appeal before the Commissioner (Appeals), who by his order No.73-76/JMN/2006 dated 9-5-2006 has held that as the final assessment by the Super .....

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..... issued show cause notices demanding differential duty on the basis of test results answerable to the Assistant Commissioner. The appellants have gone about contesting the additional duty liability and replied to the notice of the Assistant Commissioner who passed the orders as per law and the view taken by the Commissioner (Appeals) that the Assistant Commissioner s order did not survive merely .....

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